If person is doing Sale of Goods (Services upto Rs 50 lakh and Restaurant , Covered)

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Doing Only Intrastate Sales (if making out of state sales, then not covered)

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Turnover is upto Rs 1.5 Crore in Previous  Year (Higher turnover have to maintain proper records and monthly 3 returns)

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.